Control of the legality of employment by the National Labor Inspectorate


As part of its tasks, the National Labor Inspectorate supervises and controls enterprises in the field of compliance with labor law. The conducted inspection of the legality of employment is aimed at examining, apart from the legality of employment itself, also occupational health and safety in the company.

What is the control of the legality of employment

First, the control consists in checking the number of people employed against the number of signed employment and other types of contracts, as well as the identity and nature of the stay of persons working or staying in the inspected company.

Powers of a labor inspector

During the inspection to verify the identity of employed persons, the labor inspector has the right to identify persons staying in the company, and may also request the completion of declarations on the legality of employment or other gainful activity.

The declaration form contains questions about:

  • the nature of the stay in the company, i.e. whether a given person is employed by it or, for example, is only a customer,

  • in the case of work - what type of contract was concluded (employment contract, mandate or specific task),

  • the amount of remuneration under the concluded contract,

  • registering as unemployed before starting work with the audited company.

In the next part of the inspection, the inspector checks the documents and information obtained from the inspected entity, these are:

  • concluded contracts,

  • payroll,

  • application documents for social insurance,

  • other documents proving the nature of the work performed or the presence of people on the premises of the controlled entity.

The purpose of checking the legality of employment or performing other gainful work is also checking the application for the Social Insurance Institution (ZUS) for the accuracy of the data. The amount of remuneration paid to the employed person is checked and whether it was in fact the basis for calculating contributions for social insurance and the Labor Fund, and whether the basis for assessing contributions was not lowered by hiding a part of the remuneration. The inspector verifies ZUS settlement declarations with the information obtained in the employees' declarations or interview protocols to determine the actual remuneration paid.

The inspection of the legality of employment also includes the verification of civil law contracts (mandate contracts, contracts for specific work) in the context of the provisions of art. 22 § 1 and art. 11 of the Labor Code. The purpose of this procedure is to verify the type of work performed with the type of contract concluded, i.e. whether the work performed under civil law contracts does not oblige the employer to conclude an employment contract.